Strategic levers for improving personal income tax compliance among key opinion consumers and individual business owners on TikTok e-commerce

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Abstract

This study investigates the factors affecting personal income tax (PIT) compliance among key opinion consumers (KOCs) and individual business owners on the TikTok e-commerce platform in Vietnam. Employing a quantitative research approach and survey data, the study utilizes multivariate regression analysis to examine the impacts of tax policy and legal framework, the quality of tax authority services, taxpayer awareness, knowledge, and behavior, and other socio-economic factors on PIT compliance. The results reveal that all four factors significantly influence tax compliance, with taxpayer awareness, knowledge, and behavior exerting the strongest effect. Based on these findings, the study proposes several practical recommendations, including enhancing tax education and communication, improving the quality of tax services, refining tax policies, and reducing compliance costs for small businesses. These recommendations aim to support tax authorities and policymakers in improving PIT compliance, ensuring stable government revenue, and promoting sustainable economic development in Vietnam’s digital economy (Nu et al., 2025; Fadillah et al., 2022).

Keywords: Personal Income Tax Compliance, KOC, E-Commerce Platform, TikTok, Digital Economy

Authors’ individual contribution: Conceptualization — T.N.T.; Methodology — T.Q.B. and T.H.T; Software — T.H.N.T. and T.H.T.; Formal Analysis — T.H.N.T.; Investigation — T.H.N.T. and T.H.T.; Resources — T.H.N.T.; Writing — Original Draft — T.N.T., Writing — Review & Editing — T.N.T.; Supervision — T.Q.B.; Project Administration — T.Q.B.

Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

JEL Classification: H26, L86, M41, M48

Received: 10.08.2025
Revised: 14.11.2025; 25.11.2025; 13.01.2026
Accepted: 10.02.2026
Published online: 13.02.2026

How to cite this paper: Nguyen Thi, T. H., Tran, T. N., Binh, T. Q., & Tran, T. H. (2026). Strategic levers for improving personal income tax compliance among key opinion consumers and individual business owners on TikTok e-commerce. Corporate and Business Strategy Review, 7(1), 284–296. https://doi.org/10.22495/cbsrv7i1art25